Returns and remittances
 12. (1) On or before the 18th day of each month, every collector other than the IESO shall, (a) deliver a return to the Minister, using a form provided or approved by the Minister; (b) remit to the Financial Corporation the amount of all debt retirement charges required to be collected by the collector during the prior month; and (c) pay to the Financial Corporation the amount of the debt retirement charge, if any, payable by the collector in respect of its own consumption during the prior month, to the extent the collector has not paid the debt retirement charge to another collector.  O. Reg. 494/01, s. 12 (1); O. Reg. 543/05, s. 9 (1). (2) On or before the 22nd day of each month, the IESO shall, (a) deliver a return to the Minister, using a form provided or approved by the Minister; (b) remit to the Financial Corporation the amount of all debt retirement charges required to be collected by the IESO during the month; and (c) pay to the Financial Corporation the amount of the debt retirement charge, if any, payable by the IESO in respect of its own consumption during the prior month, to the extent the IESO has not paid the debt retirement charge to another collector.  O. Reg. 494/01, s. 12 (2); O. Reg. 543/05, s. 9 (2, 3). (3) On or before the 18th day of each month, every self-generating user who is not a collector shall, (a) deliver a return to the Minister, using a form provided or approved by the Minister; and (b) pay to the Financial Corporation the amount of the debt retirement charge, if any, payable by it in respect of, (i) the amount of self-generated electricity consumed during the prior month, and (ii) the amount of electricity that it consumed during the prior month, other than self-generated electricity, exempt self-generated electricity and electricity in respect of which it paid the debt retirement charge to a collector.  O. Reg. 494/01, s. 12 (3); O. Reg. 543/05, s. 9 (4). (4) With the prior written consent of the Minister, a collector or self-generating user may deliver returns and make remittances and payments on the following basis in the following circumstances, until the consent of the Minister is revoked in writing: 1. Every six months in the calendar year, by delivering the return and remitting and paying the debt retirement charges for each six-month period on or before the 18th day of the month following the end of the six-month period, if the Minister is satisfied that the total of all debt retirement charges required to be remitted or paid by the collector or self-generating user for the calendar year is not reasonably likely to exceed $6,000. 2. Every three months in the calendar year, by delivering the return and remitting and paying the debt retirement charges for each three-month period on or before the 18th day of the month following the end of the three-month period, if the Minister is satisfied that the total of all debt retirement charges required to be remitted or paid by the collector or self-generating user for the calendar year is reasonably likely to exceed $6,000, but is not reasonably likely to exceed $12,000.  O. Reg. 494/01, s. 12 (4). (5) Despite subsections (1), (3) and (4), if the Minister is satisfied that the total of all debt retirement charges required to be collected or paid by a collector or self-generating user is nil for a calendar year, the Minister may consent in writing to the collector or self-generating user delivering one return to the Minister for the year, on or before January 18 of the following year, using a form provided or approved by the Minister.  O. Reg. 494/01, s. 12 (5). (6) Immediately on the occurrence of the following, a collector or self-generating user shall notify the Minister of the change in the amount of debt retirement charges it is liable to collect or pay for a calendar year: 1. The collector or self-generating user becomes liable to collect or pay a debt retirement charge in the year, if the collector or self-generating user is permitted to deliver one return for the year under subsection (5). 2. The total amount of debt retirement charges collected or paid by the collector or self-generating user during the year exceeds $6,000, if the collector or self-generating user is permitted to deliver returns in accordance with paragraph 1 of subsection (4). 3. The total amount of debt retirement charges collected or paid by the collector or self-generating user during the year exceeds $12,000, if the collector or self-generating user is permitted to deliver returns in accordance with paragraph 2 of subsection (4).  O. Reg. 494/01, s. 12 (6). (7) The Minister may extend the date by which returns must be delivered and debt retirement charges must be remitted and paid, and any extension may apply to one or more collectors or self-generating users, as specified by the Minister.  O. Reg. 494/01, s. 12 (7). (8) With the written consent of the Minister, a collector or self-generating user may deliver separate returns and make separate remittances and payments of debt retirement charges, if it has more than one place of business.  O. Reg. 494/01, s. 12 (8). (9) A collector or self-generating user who is permitted to deliver separate returns and make separate remittances and payments shall continue to do so until directed otherwise by the Minister.  O. Reg. 494/01, s. 12 (9). (10) Every collector and self-generating user shall deliver to the Minister such additional returns as the Minister may demand, by the day specified by the Minister in the demand.  O. Reg. 494/01, s. 12 (10). (11) An additional return under subsection (10) must contain such information and pertain to such time period as the Minister specifies in the demand.  O. Reg. 494/01, s. 12 (11). (12) Every collector and self-generating user shall make such additional remittances and payments of debt retirement charges as the Minister may demand, by the day specified by the Minister in the demand.  O. Reg. 494/01, s. 12 (12).